Case law

RHP Bearing Ltd. v. United Stateserratum:

1999 CIT 134 · United States Court of International Trade · Dec 16, 1999

This clearly would undermine the predictability of the statute. … Court No. 97-02-00217 Page 30 profit, the Court would clearly violate both of these rules. See id.

Murphy v. United States

69 Fed. Cl. 593 · United States Court of Federal Claims · Feb 22, 2006

Individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Mitchell, 445 U.S. at 538 , 100 S.Ct. 1349 . … Fisher’s well-pleaded complaint, clearly grounded on a statute that mandates compensation, gives the Court of Federal Claims subject-matter jurisdiction to address the case on the merits.

Bats Global Markets Holdings, Inc. and Subsidiaries

United States Tax Court · Mar 31, 2022

It states “all computer software games,” which clearly does not include other types of software, such as trading software. See id. … Treasury Regulation § 1.199-3(i)(6)(iii)(B) specifically uses the words “to its customers” and this clearly means the customers of the third-party vendor.

Connally v. Commissioner

32 B.T.A. 920 · United States Board of Tax Appeals · Jul 11, 1935

This will was probated in Buncombe County, North Carolina, and the three daughters qualified as executrices. The pertinent provisions of the will read as follows: FERNIHURST Asheville, North Carolina, Feb. 26, 1912. … Briefly stated, the evidence in the case shows quite clearly that *882 the petitioner's property was rough cut-over mountain land and the *925 portion suitable for farming was negligible.

Kenney v. United States

42 Cont. Cas. Fed. 77,343 · United States Court of Federal Claims · Jul 21, 1998

I have however, included with this FAX the biographical data sheets of the other instructors who are also well qualified to teach this course. … Thus, Murphy clearly had not reached a firm agreement with plaintiff on specific terms, i.e., there was no meeting of the minds.

Billman v. Commissioner

83 T.C. 534 · United States Tax Court · Sep 25, 1984

In his deficiency notice, dated October 29,1981, the Commissioner disallowed petitioner’s charitable contribution "since it has not been established that any amount was contributed to any qualified charity,” increased his … The Form 1040 "Privacy Act Notice,” reproduced in part in the margin, 5 identifies all three of these sections and does so in a way which clearly fulfills the mandate of the Privacy Act. Cf. United States v.

Hendrick v. United States

150 Ct. Cl. 437 · United States Court of Claims · Jun 8, 1960

He was given a physical examination and found to be in each instance physically qualified for active duty. In each instance he was found physically qualified for release from active duty. … Plaintiff was examined on February 1,1951, and found physically qualified for training duty.

McKENNEY v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Feb 11, 2026

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … Jamison explained that GBS “occurs when the immune response cross-reacts with peripheral nerve components,” and that the “immune response can follow infection, immunization, surgery, or even trauma.” Id.

Zoeller v. United States

65 Fed. Cl. 449 · United States Court of Federal Claims · May 12, 2005

Individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Mitchell, 445 U.S. at 538 , 100 S.Ct. 1349 . … United States, 59 Fed.Cl. 467, 471 (2004) (“The ‘in lieu of language in section 609(a) clearly indicates that the contractor has a choice of forums but does not allow the contractor to pursue its claims before both forums

In re Silenus Wines, Inc.

557 F.2d 806 · Court of Customs and Patent Appeals · Jun 23, 1977

OPINION The issue to be resolved is whether the facts of record establish the “use in commerce” required for registration of STEFMON by appellant under the Trademark Act of 1946. … Clearly, intrastate sale of imported wines by the importer sufficiently affects commerce with foreign nations to qualify those intrastate sales for the Trademark Act definition of “commerce.”

Christofferson v. United States

67 Fed. Cl. 68 · United States Court of Federal Claims · Jul 29, 2005

In Concord, the biggest push to identify a pool of qualified individuals occurred immediately leading up to the NFRU operation. … Leaders of this nature do not qualify for exemption as executive employees. Adams, 350 F.3d at 1223 ; see also 5 C.F.R. § 551.104 .

Gillon v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 3, 2026

He explained that GBS is understood to be an immune-mediated disease arising from aberrant immune cross-reactivity that damages peripheral nerves. Pet’r Ex. 10 at 4. … It also noted that autoantibodies, complement activation, immune complexes, T cells, and molecular mimicry may contribute to the development of GBS-associated symptoms, although the available publications did not establish

James v. United States

63 Ct. Cl. 379 · United States Court of Claims · Apr 4, 1927

They duly qualified as such. *387 The plaintiffs’ testator some time prior to his death, being then the owner and holder of certain shares of stock, deposited them in fhe British treasury pursuant to the provisions of a statute … The transaction here possesses none of the elements to establish either relation, for he neither owned nor held the stock at the time of his death. The case of Provost et al. v. United States, 269 U.

Dolan v. Brown

9 Vet. App. 358 · United States Court of Appeals for Veterans Claims · Sep 4, 1996

1953, and although the report from his prein-duetion examination noted that the appellant had a “history of [an] ulcer,” the examiner reported that the condition was not verified in March 1951 and found the appellant to be qualified … Accordingly, since the remaining SMRs establish these same facts, they are cumulative of the evidence that was considered by the RO in 1955.

Choctaw v. United States

34 Ct. Cl. 17 · United States Court of Claims · Jan 9, 1899

Some months after the treaty was executed the two Indian governments qualified their ratification as hereinafter shown. … Here, if the United States have clearly taken the leased land, then they have the possession of whatever they intended to take, and moral obligations are to be excluded, as in all other cases of clearly expressed intent and

Chesapeake & O. R. Co. v. Commissioner

64 T.C. 352 · United States Tax Court · Jun 2, 1975

This, petitioner points out, involves a change only in the timing and not in the method of recapturing its track structure investment, and is an adjustment which is required in order to more clearly reflect its income. … tunnel bores. — The term “qualified railroad grading and tunnel bores” means railroad grading and tunnel bores the original use of which commences after December 31,1968.

Rieschick v. United States

21 Cl. Ct. 621 · United States Court of Claims · Oct 23, 1990

been asked to establish and enforce.” … The preamble to the final rule clearly states: Section 201(d)(3) of the Agricultural Act of 1949 (the “1949 Act”) provides that the Secretary of Agriculture shall establish and carry out a Dairy Termination Program for the

Hochstetter v. Commissioner

34 B.T.A. 791 · United States Board of Tax Appeals · Jul 14, 1936

In the Eldridge case, Eldridge owned all the stock except qualifying shares of the Eldridge Buick Co., a corporation engaged in distributing and retailing automobiles. … He should furnish the reason for his inability to establish the identity and state the efforts he has made to do so.

Lambert Tree Trust Estate v. Commissioner

38 T.C. 392 · United States Tax Court · Jun 25, 1962

The doctrine of res judicata is based upon “considerations of economy of judicial time and public policy favoring the establishment of certainty in legal relations.” Commissioner v. Sunnen, 333 U.S. 591 (1948). … We believe that the rationale of the Grey and Scott cases clearly requires such an apportionment and we so hold. Issue 3. Application of United, Kingdom, Convention.

Camacho Keja v. Secretary of Health and Human Services

United States Court of Federal Claims · May 3, 2021

Fujinami established, since it inherently takes longer for the secondary production of B cells or T cells implicated in that segment of an immune reaction. Fujinami Rep. at 4-6. Dr. … Treaters clearly struggled to define the nature of her condition, and some ultimately speculated that she could have some form of spondyloarthropathy.